Taxes (Business) > Employment/Payroll Taxes

The Electronic IRS - File, Pay, and More
The number of electronic options available is increasing every year, helping to reduce your burden and improve the timeliness and accuracy of tax returns. Within IRS.gov, you can accomplish many things electronically through one single source. The Electronic IRS is a gateway to the many IRS electronic options available.

Foreign Students and Scholars
Aliens temporarily present in the United States as students, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

Tax Withholding on Foreign Persons
This section covers tax withholding topics for payments made to U.S. citizens abroad or aliens employed both in the United States and abroad. Also includes tax withholding and reporting rules on payments of U.S. source income made to foreign persons.

Estimated Taxes
Federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. There are two ways to pay as you go: withholding, and estimated taxes.

Accounting Periods and Methods
Each taxpayer (business or individual) must figure taxable income on an annual accounting period called a tax year. Each taxpayer must also use a consistent accounting method, which is a set of rules for determining when to report income and expenses. Are you using the correct accounting method?

Offer in Compromise
An Offer in Compromise (OIC) is an agreement between a taxpayer and the Internal Revenue Service (IRS) that resolves the taxpayer's tax liability.

Tax Talk Today
Tax Talk Today is a monthly program about current tax issues and policies sponsored in part by the IRS. It provides unbiased insight and information about current tax and business issues critical to tax professionals. All of the programs feature a panel discussion, Questions and Answers from viewers, current tax news stories, and tax teasers. The format allows viewers to ask questions via e-mail, fax or telephone.

Plain Language Guides to Tax Regulations
List of tax regulations issued since August 1, 1995, with references to plain language summaries where available. This list also provides a way to comment on regulations with an open comment period.

What Are Employment Taxes?
If you have employees, you are responsible for Federal Income Tax Withholding, Social Security and Medicare taxes and Federal Unemployment Tax Act (FUTA), unless specifically excepted.

IRS Withholding Calculator
The purpose of this application is to help employees to ensure that they do not have too much or too little income tax withheld from their pay

Where to File Tax Returns
IRS has developed a number of partnerships by establishing a Tax Center web site. Tax Centers have a comprehensive set of links customized to the partners needs and organized by topic to various par

Taxes (Business) > Business Structure

Online Classroom
The Small Business/Self-Employed online classroom has a series of self-directed workshops on a variety of topics for small business owners.

Change in Business Structure
Information on tax implications related to the various types of business structures, and on a business' responsibilities when closing a business, selling a business, or declaring bankruptcy.

Starting a Business : Guide to Federal Taxes
If you're considering starting a business, then start here. This section provides links to everything from a checklist for a new business to selecting a business structure and more.

Operating a Business
Learn about operating a business with employees, business deductions and tax credits, filing and paying taxes, recordkeeping, and choosing an accounting method. Additional resources also include the Small Business Online Tax Calendar, Tax Topics for Businesses, and Frequently Asked Questions.

Taxes (Business) > treaties

Tax Treaties
Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.

Taxes (Business) > Record keeping

Business Expenses
Business expenses are the cost of carrying on a trade or business. These expenses are usually deductible if the business is operated to make a profit.

Tax Recordkeeping Guide for Businesses
Unless you are a professional bookkeeper, you probably don't like to spend valuable business time keeping records. But keeping good records can actually help you save money.

Taxes (Business) > Scams

Taxes (Business) > Excise Tax

Excise Tax Guide
The Excise Tax web pages contain information associated with the manufacture, sales or consumption of certain commodities. Excise Tax has several general tax programs and one of the major components is motor fuel. These pages will assist you in finding out information about the various programs, databases, and activities within Excise Tax.

Taxes (Business) > Estate and Gift tax

Estate and Gift Taxes
Contains information that will give you a better understanding of how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed.

Taxes (Business) > Closing

Closing a Business
Provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur.

Taxes (Business) > Tax Professionals

Taxes (Business) > Notices

Understanding Your IRS Notice
We realize that receiving a notice from the IRS can be unnerving, but if you follow these simple steps, the process to resolving the discrepancy should be straight forward.

Taxes (Business) > Reporting Agents

Reporting Agents (RAF)
Reporting Agents have long served an important role in our nation's tax collection system as a conduit between employers and the IRS. Reporting Agents improve the efficiency of IRS tax collection and compliance

When Disaster Strikes
Guidance on how to file claims with TTB for the refund or allowance of credit for Federal excise taxes paid on beverage alcohol or tobacco products lost, rendered unmarketable, or condemned by an authorized official under various circumstances.